The tariff classification of woman’s pullover from Mexico.

N133145 December 9, 2010 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of woman’s pullover from Mexico. Dear Mr. Rizner: In your letter dated November 9, 2010 you requested a classification ruling on behalf of High Five. As requested, your sample will be returned to you. The submitted sample, style 100112, is a woman’s “High Five” brand cut and sewn pullover that is constructed from 90% polyester and 10% spandex jersey knit fabric. The outer surface of the garment fabrics measure more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a v-shaped crossover neckband, pieced constructed long hemmed raglan sleeves with contrast color inserts extending from the upper arm to the sleeve endings, and a hemmed bottom. The garment extends to below the waist. You state in your letter that the garment will be available in ladies sizes WS-W2XL and will be offered in girls sizes GM-GL as style 100113. The applicable subheading for the pullover will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of man-made fibers: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division